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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Top Three Legal Considerations For Family Offices Adding Private Credit To Their Investment Portfolios

Family offices are increasingly turning to private credit as a significant component of their portfolios, underscoring a notable shift in how the world's wealthiest...

United States Commercial

KM

Katten Muchin Rosenman LLP

Governor Of Michigan Gretchen Whitmer Signs Bills To Create R&D Tax Credit And Innovation Fund

On Jan. 13, 2025, Michigan Gov. Gretchen Whitmer (D-MI) signed several bills into law to stimulate economic growth, boost research and development...

United States Tax

AC

Ankura Consulting Group LLC

The One Big Beautiful Bill Act: Key Takeaways For Clean Energy Projects And Investment

On July 4, 2025, President Trump signed into law H.R. 1, commonly known as the One Big Beautiful Bill Act (the "OBBBA").

United States Tax

WG

Weil, Gotshal & Manges LLP

Asia Tax Bulletin - Summer 2025

We present to you the Summer 2025 edition of the Asia Tax Bulletin. It contains tax developments in Asia on a host of topics, such as Hong Kong's and Japan's tax legislation...

MB

Mayer Brown

One Big Beautiful Bill Act — Tax Highlights Related To Real Estate Investors

United States Tax

GP

Goodwin Procter LLP

G7 Pillar 2 Statement: Getting Something For Nothing

United States Tax

AM

Alvarez & Marsal

The Senate Finance Committee's Proposed Section 899 Would Increase Taxes On Certain Foreign Individuals And Entities Majority-Owned By Such Individuals

United States Tax

ST

Simpson Thacher & Bartlett

Capital Markets Insight: International Bonds As An Alternative To Debentures For Brazilian Issuers

United States Commercial

MB

Mayer Brown

Senate Finance Committee's Take On The One Big Beautiful Bill Act

United States Tax

M

Mintz

'One Big Beautiful Bill Act': Senate Version Caps Section 899 'Revenge Tax' At 15% And Carves Out 'Portfolio Interest'

United States Tax

GT

Greenberg Traurig, LLP

Senate's Retaliatory Tax Plan: Less Bite, Broad Reach

United States Tax

AM

Alvarez & Marsal

Is Revenge A Dish Best Served Under The Tax Code?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

US Advances Retaliatory Tax Measures: What Private Capital Professionals Need To Know

United States Tax

KL

Herbert Smith Freehills Kramer LLP

What's In The Senate Budget Bill? Key Tax Updates To Know Now

United States Tax

KR

Kaufman Rossin

Citizenship Updates: Nationwide Injunctions Affecting Birthright Citizenship Limited And New DOJ Priorities To Denaturalize U.S. Citizens

United States Immigration

Gs

Green and Spiegel

New Montana State Income And Property Taxes For 2025 & 2026

United States Tax

PB

Parsons Behle & Latimer

2025 Trade Policy Agenda Provides Rationale For Trump Tariff Actions

United States International

BG

Braumiller Law Group, PLLC

Business Tax Law Provisions Of The OBBA

United States Commercial

OK

Offit Kurman

What Honeybees Have Taught Me About Dispute Resolution

United States Litigation

J

JAMS

Proposed Section 899: Analysis Of Both The House And Senate Bills

This summary focuses on practical issues under proposed section 899, a new tax provision that was originally included in the House budget reconciliation bill (H.R. 1) (the "House Bill") passed on May 22, 2025.

United States Tax

AO

A&O Shearman

PER-10/PJ/2025, New Procedures For Tax Information Exchange

The Directorate General of Taxes (DGT) has issued PER-10/PJ/2025, an implementation regulation of Minister of Finance Regulation No. PMK 39/PMK.03/2017...

AM

Alvarez & Marsal

Senate Updates Code Section 899

On Monday, 16 June 2025, the Senate Finance Committee released its version (the Senate Proposal) of the Section 899 retaliatory tax provisions that also are included in the "One Big Beautiful Bill Act"...

United States Tax

KG

K&L Gates LLP

Senate Tax Bill Retains Provision Targeting "Unfair Foreign Taxes" With Delayed Effective Date

On June 16, 2025, the Senate Finance Committee released its version of the tax title of the House-passed One Big Beautiful Bill Act. The Senate text keeps the "revenge tax" provision that would increase...

United States Tax

DP

Davis Polk & Wardwell

US Senate Finance Committee Makes Changes To Proposed Section 899

United States Tax

MB

Mayer Brown

Implications Of Proposed New Section 899 For CLOs And Related Products

United States Tax

D

Dechert

Tax Reform 2025: Tax Bill Clears House And Moves To Senate

United States Tax

D

Dechert

Impact Of Section 899 On Private Equity And Non-U.S. Investors

United States Tax

D

Dechert

Proposed Section 899 - The Retaliatory Tax Regime

United States Tax

KD

Kelley Drye & Warren LLP

The One Big Beautiful (Crypto Tax) Bill

United States Technology

CG

Cahill Gordon & Reindel LLP

House Passes Tax Bill: Proposed Legislation Would Increase US Taxes On Many Foreign Individuals, Entities And Governments

United States Tax

HB

Haynes and Boone

Proposed Retaliatory US Taxes Would Impact Cross-Border Transactions

United States Tax

KG

K&L Gates LLP

Section 899: Potential Tax Increases For Canadians Investing In The U.S.

United States Tax

GW

Gowling WLG

U.S. Budget Bill Targets Foreign Companies With New Tax Hikes: What French Businesses Need To Know

United States Tax

SM

Sheppard Mullin Richter & Hampton

House Passes Tax Bill: Proposed Legislation Would Increase US Taxes On Many Foreign Individuals, Entities And Governments

"The One, Big, Beautiful Bill" (H.R. 1, 119th Congress) (the OBBB) is a tax package advanced as a part of the proposed Defending American Jobs and Investment Act.

United States Tax

HB

Haynes and Boone

Proposed Retaliatory US Taxes Would Impact Cross-Border Transactions

Retaliatory tax provisions contained in H.R. 1, the "One Big Beautiful Bill Act" that recently passed the US House of Representatives, if enacted, would drastically impact common cross-border transactions, including US operations of foreign multinational groups and inbound investments.

United States Tax

KG

K&L Gates LLP

Section 899: Potential Tax Increases For Canadians Investing In The U.S.

The Trump administration has recently advanced a series of initiatives that significantly expand the scope of U.S. economic protectionism, targeting foreign tax practices perceived as discriminatory against American interests.

United States Tax

GW

Gowling WLG

U.S. Budget Bill Targets Foreign Companies With New Tax Hikes: What French Businesses Need To Know

The One Big Beautiful Bill Act (OBBBA) was passed by the U.S. House of Representatives on May 22, 2025 by a narrow vote of 215-214

United States Tax

SM

Sheppard Mullin Richter & Hampton

Budget Resolution Tax Provisions Contain Reprisal Tax Aimed At O.E.C.D. Proposals

United States Tax

RP

Ruchelman PLLC

Section 899: Proposed Legislation Would Increase US Tax Rates On Many Foreign Individuals, Companies, And Governments

Under the proposed Defending American Jobs and Investment Act, introduced in the House of Representatives and approved by the House Ways and Means Committee on May 14, 2025, as part of the Trump administration's tax package known as "The One, Big, Beautiful Bill."

United States Tax

GT

Greenberg Traurig, LLP

Businesses Are Facing Financial Headwinds—A Practical Guide

As a tax attorney who spends much of my time helping people and companies who have large...

United States Tax

SH

Scarinci Hollenbeck LLC

Congress Proposes A 'Big Stick' To Target Discriminatory Tax Measures

At the onset of its second term, the Trump Administration made clear that the United States opposed the current status of the design and implementation of the Global Anti-Base Erosion Model Rules...

United States Tax

MB

Mayer Brown

When Baskets Go Beyond Weaving – Understanding Foreign Tax Credit Baskets Under The Look-Through Rules

While the word "basket" may trigger a mental image of a bicycle with a daisy basket that is a gift in early childhood, the term has a totally different connotation in the tax world. It denotes "foreign tax credit baskets" to an international tax geek in the U.S.

United States Tax

RP

Ruchelman PLLC

What Are FIRPTA Withholding Requirements?

United States Real Estate

SH

Scarinci Hollenbeck LLC

7 Tax-Saving Opportunities In The Financial Services Industry

United States Tax

MG

MGO CPA LLP

A Look At President Trump's America First Trade Policy Executive Order And International Tax

United States Tax

HK

Holland & Knight

Co-investment Tax Considerations: Optimizing Structure And Terms For 2025 Dealmaking

United States Tax

TL

Torys LLP

Asia Tax Bulletin - Winter 2024/2025

MB

Mayer Brown

IRS Extends Temporary Relief For FATCA Reporting Of US Taxpayer Identification Numbers

United States Tax

MB

Mayer Brown

Dutch Tax Plans 2025: New Group Concept Conditional Withholding Tax – New York Office Snippet

United States Tax

LL

Loyens & Loeff

How To Secure Your Financial Future As A Professional Gamer

United States Media & IT

MG

MGO CPA LLP

Unlock Savings With State And Local Tax Credits And Incentives

United States Tax

MG

MGO CPA LLP

Forms 8804, 8805, And Section 1446 Withholding: Tax Guide For Foreign Partnerships

United States Tax

GL

Gordon Law

The Aftermath Of Ya Global: Who Is A Partner?

United States Tax

RP

Ruchelman PLLC

So You Think You're In Control: When Do Transfer Pricing Rules Apply?

United States Tax

CD

Caplin & Drysdale

Unlocking The Power Of Equity-Based Incentive Compensation: Basics Of Nonqualified Stock Options And Stock-Settled Stock Appreciation Rights

United States Employment

FL

Foley & Lardner

Do Foreign Persons Pay Taxes On U.S. Royalties?

United States Tax

EB

EPGD Business Law

Aftermath Of YA Global: A Call For Procedural Clarity For Section 1446 Withholding Tax

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

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Latest Videos

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Ten Minute Interview: How To Avoid Paying Even More Taxes (Video)

FL

Foley & Lardner

Trending Video: New Anti-Abuse Tax Provisions (Video)

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Ropes & Gray LLP

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